IFRS 9 AND THE INTERACTION WITH BASEL III REGULATION PILLARS
IFRS 9, standard focusing on the accounting for financial instruments, once implemented, led to significant improvements in the world of accounting. The transition from the old standard (IAS 39) in order to apply IFRS 9 has been a major challenge for the bank system, due the fact that the new standa...
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| Автори: | , , , |
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| Формат: | Artigo |
| Мова: | Alemão |
| Опубліковано: |
University of Oradea
2020-12-01
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| Серія: | Annals of the University of Oradea: Economic Science |
| Предмети: | |
| Онлайн доступ: | http://anale.steconomiceuoradea.ro/volume/2020/n2/019.pdf |
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